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Noticias

AEDAF recurre el desarrollo normativo de la DAC 6

Madrid, 12 de mayo de 2021.- La Asociación Española de Asesores Fiscales, AEDAF ha recurrido ante el Tribunal Supremo el Real Decreto que desarrolla la Ley 10/2020 y, ante la Audiencia Nacional, la Orden Ministerial que crea los formularios informativos 234, 235 y 236. Los asesores fiscales han presentado estos recursos atendiendo al carácter retroactivo, así como al escaso margen de actuación, y las diversas deficiencias técnicas, de la normativa que desarrolla la directiva de 2008 conocida como DAC 6.

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